Modifies requirements for childcare reimbursement

HB 2778 creates "transitional child care benefits" for families whose income exceeds the threshold for full childcare subsidies but remains below 200% of the federal poverty level. It replaces attendance-based reimbursement with enrollment-based payments and establishes a sliding scale (80% to 20% of the state base rate) based on income tiers. The program is voluntary, allows immediate access without prior full-benefit eligibility, and requires families to pay the remaining fee to providers. The Department of Elementary and Secondary Education must track participation and report annually on employment impact and costs starting in 2025.